1 Julai 2014 1 July 2014
P.U. (A) 189
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT GAZETTE
PERATURAN-PERATURAN CUKAI BARANG DAN PERKHIDMATAN (KAJIAN SEMULA DAN RAYUAN) 2014
GOODS AND SERVICES TAX (REVIEW AND APPEAL) REGULATIONS 2014
DISIARKAN OLEH/ PUBLISHED BY
JABATAN PEGUAM NEGARA/ ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 189
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AKTA CUKAI BARANG DAN PERKHIDMATAN 2014
PERATURAN-PERATURAN CUKAI BARANG DAN PERKHIDMATAN (KAJIAN SEMULA DAN RAYUAN) 2014
_________________________________
SUSUNAN PERATURAN
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BAHAGIAN I
PERMULAAN
Peraturan
1. Nama dan permulaan kuat kuasa
BAHAGIAN II
KAJIAN SEMULA
2. Permohonan untuk kajian semula
BAHAGIAN III
PERMULAAN PROSIDING RAYUAN
3. Pemfailan rayuan
4. Pengakuterimaan dan pendaftaran rayuan
5. Permohonan pelanjutan masa
BAHAGIAN IV
TATACARA RAYUAN
6. Tarikh pendengaran rayuan
7. Rayuan boleh didengar bersama
8. Ketidakhadiran pihak
9. Penepian keputusan
10. Penerusan prosiding selepas kematian atau penghukuman kebankrapan
P.U. (A) 189
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Peraturan
11. Pendengaran
12. Penangguhan pendengaran
13. Rundingan bagi penyelesaian
14. Penarikan balik rayuan
15. Keputusan Tribunal
16. Prosiding tertutup
17. Tempat bersidang
18. Penggunaan perkhidmatan elektronik
BAHAGIAN V
PELBAGAI
19. Bahasa
20. Saman untuk hadir
21. Kos dan perbelanjaan
22. Kos kena dibayar kepada Kerajaan
23. Nota keterangan
24. Rekod prosiding
P.U. (A) 189
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AKTA CUKAI BARANG DAN PERKHIDMATAN 2014
PERATURAN-PERATURAN CUKAI BARANG DAN PERKHIDMATAN (KAJIAN SEMULA DAN RAYUAN) 2014
PADA menjalankan kuasa yang diberikan oleh seksyen 177 Akta Cukai Barang dan
Perkhidmatan 2014 [Akta 762], Menteri membuat peraturan-peraturan yang berikut:
BAHAGIAN I
PERMULAAN
Nama dan permulaan kuat kuasa
1. (1) Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Cukai Barang dan Perkhidmatan (Kajian Semula dan Rayuan) 2014.
(2) Peraturan-Peraturan ini mula berkuat kuasa pada 1 April 2015.
BAHAGIAN II
KAJIAN SEMULA
Permohonan untuk kajian semula
2. Tiap-tiap permohonan untuk kajian semula yang dibuat di bawah seksyen 124
Akta hendaklah dalam Borang A.
BAHAGIAN III
PERMULAAN PROSIDING RAYUAN
Pemfailan rayuan
3. (1) Tiap-tiap rayuan yang dikemukakan kepada Tribunal di bawah
seksyen 126 Akta hendaklah dalam Borang B.
(2) Rayuan itu hendaklah difailkan dalam empat salinan bersama dengan fi
sebanyak dua ratus ringgit.
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Pengakuterimaan dan pendaftaran rayuan
4. (1) Setiausaha hendaklah mengaku terima setiap rayuan yang diterima.
(2) Apabila menerima rayuan, Setiausaha hendaklah menyebabkan salinan
yang diterima ditarikhkan, ditandatangani dan dimeterai dengan meterai Tribunal.
(3) Setiausaha hendaklah menyebabkan tiap-tiap rayuan yang difailkan
dicatatkan dalam suatu buku yang dikenali sebagai “Daftar Tribunal” yang disimpan di
Pejabat Pendaftaran Tribunal.
(4) Tiap-tiap rayuan hendaklah dibezakan melalui nombor dan tahun yang
rayuan itu difailkan.
(5) Selepas suatu rayuan telah dicatatkan dalam Daftar Tribunal, Setiausaha
hendaklah—
(a) menyebabkan suatu salinan rayuan yang telah dimeterai dan
ditandatangani dengan sewajarnya dikembalikan kepada perayu;
dan
(b) menyebabkan suatu salinan rayuan yang telah dimeterai dan
ditandatangani dengan sewajarnya disampaikan kepada
responden.
Permohonan pelanjutan masa
5. (1) Tribunal boleh, atas permohonan secara bertulis dalam Borang C oleh
perayu, melanjutkan masa untuk memfailkan rayuan itu jika Tribunal berpuas hati
bahawa adalah munasabah dalam segala hal keadaan untuk berbuat demikian.
(2) Satu salinan permohonan itu hendaklah dihantar serentak oleh perayu
kepada responden.
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(3) Sebelum memutuskan permohonan bagi pelanjutan masa, Tribunal
hendaklah memberi responden hak untuk didengar.
(4) Setiausaha hendaklah memberikan notis tentang perincian mengenai
tarikh, masa dan tempat pendengaran permohonan dalam Borang D kepada perayu dan
responden tidak kurang daripada empat belas hari sebelum tarikh pendengaran.
BAHAGIAN IV
TATACARA RAYUAN
Tarikh pendengaran rayuan
6. Setiausaha hendaklah memberikan notis tentang perincian mengenai tarikh,
masa dan tempat pendengaran rayuan dalam Borang D dan menyampaikan notis
tersebut kepada perayu dan responden tidak kurang daripada empat belas hari sebelum
tarikh pendengaran.
Rayuan boleh didengar bersama
7. (1) Tribunal boleh memerintahkan dua atau lebih rayuan oleh perayu yang
sama atau perayu yang berbeza untuk didengar bersama.
(2) Tribunal boleh membuat suatu perintah di bawah subperaturan (1) sama
ada atas kehendaknya sendiri atau atas permohonan suatu pihak kepada mana-mana
rayuan yang berkenaan, tetapi tiada perintah sedemikian boleh dibuat sehingga
pihak-pihak kepada rayuan telah diberi peluang untuk didengar.
Ketidakhadiran pihak
8. (1) Jika perayu tidak hadir pada tarikh dan masa dan di tempat yang
ditetapkan bagi pendengaran rayuan tetapi responden hadir, Tribunal boleh, jika ia
berpuas hati bahawa notis pendengaran telah disampaikan dengan sewajarnya,
menolak rayuan itu.
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(2) Jika responden tidak hadir pada tarikh dan masa dan di tempat yang
ditetapkan bagi pendengaran rayuan tetapi perayu hadir, Tribunal boleh, jika ia berpuas
hati bahawa notis pendengaran telah disampaikan dengan sewajarnya,—
(a) meneruskan pendengaran itu tanpa kehadiran responden; atau
(b) menangguhkan pendengaran itu ke suatu tarikh lain.
(3) Sebelum melupuskan rayuan itu tanpa kehadiran responden, Tribunal
hendaklah menimbangkan apa-apa representasi yang dikemukakan oleh responden.
(4) Jika tiada pihak hadir pada tarikh dan masa dan di tempat yang
ditetapkan untuk perbicaraan rayuan, rayuan itu hendaklah dibatalkan jika Tribunal
berpuas hati bahawa notis pendengaran telah disampaikan dengan sewajarnya.
(5) Suatu keputusan yang dibuat di bawah peraturan ini hendaklah dalam
Borang E.
Penepian keputusan
9. (1) Apa-apa keputusan yang dibuat jika satu pihak tidak hadir semasa
pendengaran boleh diketepikan oleh Tribunal atas permohonan pihak yang terkilan.
(2) Permohonan itu hendaklah dibuat dalam Borang F dalam masa tiga puluh
hari selepas penerimaan keputusan.
(3) Apabila permohonan itu diterima oleh Tribunal, Setiausaha hendaklah
memberikan notis tentang perincian mengenai tarikh, masa dan tempat pendengaran
permohonan itu kepada kedua-dua pihak.
Penerusan prosiding selepas kematian atau penghukuman kebankrapan
10. (1) Jika dalam mana-mana prosiding perayu meninggal dunia atau dihukum
sebagai bankrap atau dalam hal suatu syarikat, telah digulung, rayuan itu hendaklah
terhenti, kecuali suatu permohonan dibuat untuk meneruskan prosiding itu oleh atau
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terhadap wakil dari segi kepentingan, wasi, pentadbir, penerima atau pelikuidasi bagi
perayu, mengikut mana-mana yang berkenaan.
(2) Permohonan yang disebut dalam subperaturan (1) hendaklah dibuat
dalam tempoh tiga puluh hari daripada berlakunya kejadian itu.
(3) Walau apa pun subperaturan (2), Tribunal boleh, jika ia berpuas hati
bahawa pemohon itu telah dihalang oleh sebab yang mencukupi daripada
mengemukakan permohonan itu dalam tempoh yang dinyatakan itu, membenarkan
permohonan itu dikemukakan dalam tempoh lanjut sebagaimana yang difikirkannya
patut.
Pendengaran
11. (1) Semasa pendengaran di hadapan Tribunal, perayu hendaklah berhak
untuk mengemukakan keterangan, memanggil mana-mana saksi atau mengemukakan
apa-apa dokumen, rekod, barang atau benda bagi menyokong kesnya.
(2) Selepas perayu membentangkan kesnya, responden hendaklah
mengemukakan kesnya dan boleh mengemukakan keterangan, memanggil mana-mana
saksi atau mengemukakan apa-apa dokumen, rekod, barang atau benda bagi
menyokong kesnya.
(3) Selepas perayu dan responden telah menutup kes masing-masing, suatu
penghujahan lisan atau bertulis ringkas boleh dibuat oleh responden dan selepas itu
oleh perayu.
(4) Tribunal boleh pada bila-bila masa membantu pihak-pihak dalam
menjalankan kes mereka.
(5) Suatu perintah yang dibuat di bawah peraturan ini hendaklah dalam
Borang E.
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Penangguhan pendengaran
12. Tribunal boleh, dari semasa ke semasa, menangguhkan pendengaran atas
apa-apa syarat sebagaimana yang difikirkannya adil.
Rundingan bagi penyelesaian
13. Apa-apa penyelesaian yang dipersetujui yang dicapai oleh pihak-pihak
hendaklah dalam Borang E.
Penarikan balik rayuan
14. (1) Perayu boleh menarik balik rayuan pada bila-bila masa dengan
memfailkan suatu notis penarikan balik dalam Borang F kepada Tribunal.
(2) Satu salinan notis penarikan balik itu hendaklah dihantar serentak oleh
perayu kepada responden.
(3) Jika suatu rayuan ditarik balik, rayuan baharu tidak boleh dibuat
berhubung dengan perkara yang sama.
Keputusan Tribunal
15. (1) Apa-apa keputusan yang dibuat oleh Tribunal hendaklah dalam Borang E.
(2) Keputusan Tribunal hendaklah dimeteraikan, ditarikhkan dan
ditandatangani oleh orang yang mempengerusikan pendengaran perkara yang dirayu
dan satu salinan keputusan itu hendaklah disampaikan kepada setiap pihak kepada
prosiding.
(3) Jika keputusan itu telah disampaikan kepada pihak-pihak kepada
prosiding, mana-mana pihak boleh, dalam tempoh dua puluh lapan hari dari tarikh
penerimaan keputusan itu, meminta Tribunal untuk mengemukakan kepadanya alasan
bertulis bagi keputusan itu dan Tribunal hendaklah, dalam tempoh tiga puluh hari
selepas menerima permintaan itu, mengemukakan kepada pihak itu alasan bertulis itu.
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Prosiding tertutup
16. (1) Semua prosiding di hadapan Tribunal hendaklah prosiding tertutup
melainkan jika dipersetujui selainnya oleh pihak-pihak kepada rayuan itu.
(2) Walau apa pun subperaturan (1), jika Tribunal berpendapat bahawa
adalah demi kepentingan awam bagi fakta rayuan itu disiarkan, Tribunal boleh
membenarkan penyiaran fakta kes dan alasan bagi keputusan tanpa mendedahkan
identiti perayu yang berkenaan.
Tempat bersidang
17. Tribunal hendaklah bersidang untuk mendengar rayuan di Putrajaya atau
mana-mana tempat lain yang difikirkan sesuai oleh Tribunal.
Penggunaan perkhidmatan elektronik
18. Bagi maksud Bahagian XIII Akta, Tribunal boleh menyediakan perkhidmatan
elektronik.
BAHAGIAN V
PELBAGAI
Bahasa
19. (1) Semua prosiding di hadapan Tribunal hendaklah dalam bahasa
kebangsaan.
(2) Walau apa pun subperaturan (1), Tribunal boleh, atas permohonan
mana-mana pihak kepada mana-mana prosiding, memerintahkan supaya prosiding itu
hendaklah sebahagiannya dalam bahasa kebangsaan dan sebahagiannya dalam bahasa
Inggeris.
Saman untuk hadir
20. (1) Saman kepada mana-mana orang untuk hadir sebagai saksi atau untuk
mengemukakan apa-apa dokumen, rekod, barang atau benda lain dalam milikannya di
hadapan Tribunal hendaklah dalam Borang G.
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(2) Saman itu hendaklah ditarikhkan dan ditandatangani oleh Setiausaha dan
mengandungi meterai Tribunal.
Kos dan perbelanjaan
21. (1) Tertakluk kepada subperaturan (2), setiap pihak hendaklah menanggung
kos sendiri.
(2) Jika Tribunal mengesahkan keputusan Ketua Pengarah dan berpendapat
bahawa rayuan itu bersifat skandal, remeh dan menyusahkan, ia boleh memerintahkan
perayu supaya membayar kos kepada Tribunal sejumlah wang tidak melebihi sepuluh
ribu ringgit.
(3) Tribunal boleh membuat suatu perintah bagi perayu untuk membayar kos
di bawah peraturan ini walaupun perayu tidak hadir pada pendengaran rayuan itu.
(4) Jika mana-mana orang telah dipanggil oleh Tribunal menurut
perenggan 142(1)(e) Akta, selain atas permohonan pihak-pihak, perbelanjaannya
hendaklah ditaksirkan oleh Setiausaha berdasarkan skala kos yang digunakan dalam
prosiding sivil di mahkamah rendah dan hendaklah dibayar oleh Tribunal.
Kos kena dibayar kepada Kerajaan
22. Jika Tribunal membuat perintah di bawah subperaturan 21(2), kos itu
hendaklah menjadi kena dibayar pada tarikh perintah itu disampaikan kepada perayu
dan boleh dituntut sebagai suatu hutang sivil yang kena dibayar kepada Kerajaan.
Nota keterangan
23. Ahli yang mempengerusikan hendaklah—
(a) merekodkan nota keterangan; (b) menyatakan terma semua soalan dan jawapan; (c) menyatakan alasan bagi apa-apa keputusan yang dibuat; dan (d) menandatangani nota keterangan.
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Rekod prosiding
24. Setiausaha hendaklah menyimpan rekod bagi semua prosiding Tribunal dengan
membuat catatan dalam fail kes masing-masing.
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AKTA CUKAI BARANG DAN PERKHIDMATAN 2014
PERATURAN-PERATURAN CUKAI BARANG DAN PERKHIDMATAN (KAJIAN SEMULA DAN RAYUAN) 2014
BORANG A (Peraturan 2)
PERMOHONAN UNTUK KAJIAN SEMULA
A. MAKLUMAT AM
1. Nama pemohon dan No. Kad Pengenalan/ No. pasport
2. Alamat pemohon
3. No. Pendaftaran GST/Nombor bukan orang
berdaftar (jika ada)
4. Telefon
5. Faks
6. E-mel
7. *(a) Nama wakil
jika ada
(b) Alamat
(c) Tarikh lantikan
(d) No. telefon/faks/e-mel
8. Tarikh permohonan
9. **Tarikh keputusan diterima
10. Nombor rujukan keputusan yang
dipertikaikan
11. Alasan bantahan
* Sila buat lampiran tambahan sekiranya ruangan tidak mencukupi
12. Dokumen sokongan
* Sila sertakan surat perwakilan kuasa ** Sila sertakan salinan keputusan yang dipertikaikan
Nombor Rujukan Keputusan JKDM
(i) (ii)
P.U. (A) 189
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Akuan Pemohon
Saya dengan ini mengakui dan mengesahkan bahawa:
(i) Tiada mengemukakan sebarang permohonan ke atas perkara ini sama ada ke Tribunal atau mahkamah;
(ii) Semua maklumat yang dinyatakan dalam permohonan ini adalah benar dan betul dalam pengetahuan saya dan saya diberi kuasa dan kompeten untuk membuat permohonan ini dan menentusahkannya.
………………………………………………………….. Tandatangan Nama: ……………………………………………………………….………………………………….………………….… No. Kad Pengenalan: ……………………………………………….………...…………….………………………… Jawatan: ……………………………………………………………………………………………..…………………..….. Tarikh: ……………………………………………………………………………………….…………………….…………
……………………………………………………………………………... Cop rasmi syarikat
P.U. (A) 189
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Arahan:
(i) Semua maklumat permohonan hendaklah diisi dengan lengkap dan jelas.
Sekiranya ruang yang disediakan tidak mencukupi, maklumat hendaklah
diberi dalam lampiran yang berasingan dan ditandatangani.
(ii) Nombor Rujukan JKDM Merujuk kepada keputusan yang dibuat oleh JKDM ke atas perkara yang dikaji semula.
(iii) Alasan bantahan Mustahak untuk anda memberi penerangan yang lengkap mengapa keputusan tersebut hendak dikaji semula dan pendapat anda apakah keputusan yang sepatutnya berserta dengan alasan.
(iv) Sesuatu permohonan hendaklah jelas dan lengkap dengan semua butir terperinci. Jika sesuai sesuatu permohonan hendaklah disokong dengan ilustrasi atau maklumat lain yang lengkap. Permohonan yang tidak lengkap atau yang tidak disokong dengan maklumat yang mencukupi akan diproses berdasarkan maklumat yang telah dikemukakan.
P.U. (A) 189
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AKTA CUKAI BARANG DAN PERKHIDMATAN 2014
PERATURAN-PERATURAN CUKAI BARANG DAN PERKHIDMATAN (KAJIAN SEMULA DAN RAYUAN) 2014
BORANG B
(Peraturan 3)
NOTIS RAYUAN
DALAM TRIBUNAL CUKAI BARANG DAN PERKHIDMATAN
DI ………………………………………………………………………....……………..
DALAM NEGERI/ WILAYAH PERSEKUTUAN ………………………………………MALAYSIA
NO. RAYUAN …………………………………….………………………………………………………………
ANTARA
PERAYU
…………………………………………………………….
DAN
KETUA PENGARAH KASTAM
RESPONDEN
Nombor Rujukan Keputusan JKDM
(i) (ii)
P.U. (A) 189
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A. BUTIRAN RAYUAN
1. * Nama pemohon dan No. Kad Pengenalan/
No. pasport
2. Alamat perayu
3. No. Pendaftaran GST/Nombor bukan orang
berdaftar (jika ada)
4. Telefon
5. Faks 6. E-mel
7. ** (a) Nama wakil jika ada
(b) Alamat
(c)Tarikh lantikan
(d) No. telefon/faks/e-mel
8. ***Tarikh keputusan diterima
9. Tarikh permohonan
10. Nyatakan jenis dan butiran keputusan yang
dipertikai
* Sila sertakan salinan kad pengenalan/ pasport ** Sila sertakan surat perwakilan kuasa *** Sila sertakan salinan keputusan yang dipertikai
P.U. (A) 189
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*Sila buat lampiran tambahan sekiranya ruangan tidak mencukupi
11. Jumlah cukai atau penalti jika
ada
12. Nyatakan tempoh penyata yang
relevan
13. Asas rayuan
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14. Nyatakan remedi yang
dipohon
15. Dokumen sokongan dilampirkan
*Sila buat lampiran tambahan sekiranya ruangan tidak mencukupi
P.U. (A) 189
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Akuan
Saya dengan ini mengakui dan mengesahkan bahawa: (i) Tiada mengemukakan sebarang permohonan ke atas perkara ini sama ada ke
Tribunal atau mahkamah;
(ii) Semua maklumat yang dinyatakan dalam permohonan ini adalah benar dan betul dalam pengetahuan saya dan saya diberi kuasa dan kompeten untuk membuat permohonan ini dan menentusahkannya.
………………………………………………………….. Tandatangan Nama: ……………………………………………………………….………………………………….………………….… No. Kad Pengenalan: ……………………………………………….………...…………….………………………… Jawatan: ……………………………………………………………………………………………..…………………..….. Tarikh: ……………………………………………………………………………………….…………………….…………
……………………………………………………………………………... Cop rasmi syarikat
P.U. (A) 189
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……………………………………………… ……………….………………………………………………
Tarikh Pemfailan Setiausaha Tribunal Cukai Barang dan Perkhidmatan
……………………………………………………..
Meterai Tribunal
Untuk kegunaan pejabat Tribunal sahaja
P.U. (A) 189
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Nota: Muka surat ini bukan sebahagian daripada Notis Rayuan
GARIS PANDUAN
1. Butiran perayu
2. Asas Rayuan
Perayu hendaklah menyatakan alasan yang lengkap dan jelas kenapa perayu tidak bersetuju dengan keputusan yang dibuat oleh Ketua Pengarah Kastam.
3. Remedi yang dipohon
Perayu hendaklah menyatakan dengan jelas remedi yang dipohon.
4. Notis Rayuan hendaklah ditandatangani oleh perayu sendiri atau wakil
yang diberi kuasa secara bertulis dan ditarikhkan. Jika perayu adalah syarikat/perniagaan berdaftar atau kumpulan orang, permohonan hendaklah ditandatangani oleh Pengerusi, Pengarah atau Setiausaha atau mana-mana orang yang telah diberi kuasa. Tandatangan tidak diperlukan bagi permohonan secara elektronik. Pengguna elektronik hendaklah memastikan nama dan tarikh dicatatkan dengan jelas.
5. Sesuatu permohonan hendaklah jelas dan lengkap dengan semua butir
terperinci. Jika sesuai sesuatu permohonan hendaklah disokong dengan ilustrasi atau maklumat lain yang lengkap. Permohonan yang tidak lengkap atau yang tidak disokong dengan maklumat yang mencukupi akan diproses berdasarkan maklumat yang telah dikemukakan.
6. Notis ini hendaklah difailkan sebanyak empat (4) salinan ke Daftar Tribunal dengan bayaran fi sejumlah dua ratus ringgit (RM200). Kesemua salinan hendaklah dimeterai dan ditandatangani oleh Setiausaha Tribunal dan satu salinan hendaklah dikembalikan ke Perayu.
7. Perayu hendaklah mengepilkan sekali notis rayuan bersama-sama dengan
dokumen sokongan yang menyokong permohonan rayuan ini.
8. Permohonan secara manual hendaklah diisi dengan lengkap menggunakan
dakwat hitam dan ditulis dengan huruf besar. Dokumen yang diakui sah hendaklah dihantar kepada Tribunal dan responden melalui pos. Bagi permohonan secara elektronik, seseorang yang merayu hendaklah memastikan dokumen dimuatkan secara elektronik dihantar melalui e-mel ke Tribunal dan responden.
P.U. (A) 189
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AKTA CUKAI BARANG DAN PERKHIDMATAN 2014
PERATURAN-PERATURAN CUKAI BARANG DAN PERKHIDMATAN (KAJIAN SEMULA DAN RAYUAN) 2014
BORANG C
(Peraturan 5(1))
PERMOHONAN PELANJUTAN MASA
DALAM TRIBUNAL CUKAI BARANG DAN PERKHIDMATAN
DI ………………………………………………………..……………………………..
DALAM NEGERI/ WILAYAH PERSEKUTUAN ……………...…………………………MALAYSIA
NO. RAYUAN …………………………………………………………………………………………………………
ANTARA
PERAYU
…………………………………………………………….
DAN
KETUA PENGARAH KASTAM
RESPONDEN
Nombor Rujukan Keputusan JKDM
(i) (ii)
P.U. (A) 189
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Untuk diisi oleh pemohon
1. Nama penuh …………….......................................................................................................... 2. No. Kad Pengenalan/No. pasport ………………………………………………........................ 3. Nama syarikat dan alamat …………………………………...………………………………
…………………………………………………………………… 4. Nombor Pendaftaran GST …………………………………………………………………… 5. Keputusan Ketua Pengarah yang dipertikai*
(i) Tarikh dan nombor rujukan keputusan ……………………………………
(ii) Tarikh keputusan diterima …………………………………… (iii) Tarikh rayuan sepatutnya dikemukakan ……………………………………
6. Alasan permohonan pelanjutan masa diperlukan*
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P.U. (A) 189
25
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*Sila sertakan salinan keputusan yang dipertikaikan
P.U. (A) 189
26
Akuan
Saya, dengan ini mengakui dan mengesahkan bahawa: (i) Tiada mengemukakan sebarang permohonan ke atas perkara ini sama ada ke
Tribunal atau mahkamah;
(ii) Semua maklumat yang dinyatakan dalam permohonan ini adalah benar dan betul dalam pengetahuan saya dan saya diberi kuasa dan kompeten untuk membuat permohonan ini dan menentusahkannya.
………………………………………………………….. Tandatangan Nama: ………………………………………………………………………………………………………………………… No. Kad Pengenalan: …………………………………………………………………….………………………….... Jawatan: …………………………………………………………………………………………..………………………… Tarikh: ……………………………………………………………………………...…………………..……………………
……………………………………………………………………...
Cop rasmi syarikat
P.U. (A) 189
27
Diaku terima oleh Tribunal
Tarikh terima ............................................................................................................................
Nama pegawai yang menerima ………...................................................................................................
Tandatangan pegawai yang menerima ....................................................................................................
………………………………………………………. ……..……………………...........……………………………………
Tarikh pemfailan Setiausaha
Tribunal Cukai Barang dan Perkhidmatan
……………………………………………………..
Meterai Tribunal
Untuk kegunaan pejabat Tribunal
sahaja
P.U. (A) 189
28
Untuk dilengkapkan oleh Jabatan Kastam Diraja Malaysia
(i) Sila nyatakan sama ada permohonan ini dipersetujui ataupun tidak
Dipersetujui/Tidak dipersetujui (Batalkan yang mana tidak berkaitan)
(ii) Sekiranya tidak dipersetujui, sila kemukakan alasan dan sertakan dokumen
sokongan jika berkaitan
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P.U. (A) 189
29
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Sila buat lampiran sekiranya ruangan tidak mencukupi
Nama penuh dan jawatan
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Alamat pejabat
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P.U. (A) 189
30
AKTA CUKAI BARANG DAN PERKHIDMATAN 2014
PERATURAN-PERATURAN CUKAI BARANG DAN PERKHIDMATAN (KAJIAN SEMULA DAN RAYUAN) 2014
BORANG D
(Subperaturan 5(4) dan Peraturan 6)
NOTIS PENDENGARAN
DALAM TRIBUNAL CUKAI BARANG DAN PERKHIDMATAN
DI …………………………………………………………………………..
DALAM NEGERI/ WILAYAH PERSEKUTUAN ………………………………………MALAYSIA
NO. RAYUAN …………………………………………………………………………………………………………
ANTARA
PERAYU
…………………………………………………………….
DAN
KETUA PENGARAH KASTAM
RESPONDEN
Nombor Rujukan Keputusan JKDM
(i) (ii)
P.U. (A) 189
31
Kepada:
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.......................................................................... (Nama dan alamat Perayu/Responden)
SILA AMBIL PERHATIAN bahawa permohonan .....................................................................
berhubung dengan rayuan dalam perkara di atas akan didengar pada……………………..
hari bulan ………………………………… di ………………………………………………………………….………...
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(ALAMAT TEMPAT PENDENGARAN) pada………………………..jam di sebelah pagi/petang.*
Dengan perintah Setiausaha Tribunal Cukai Barang dan Perkhidmatan
…………………………………………………………………………….
Setiausaha
Tribunal Cukai Barang dan Perkhidmatan
……………………………………………………..
Meterai Tribunal
*Potong yang tidak berkenaan
P.U. (A) 189
32
AKTA CUKAI BARANG DAN PERKHIDMATAN 2014
PERATURAN-PERATURAN CUKAI BARANG DAN PERKHIDMATAN (KAJIAN SEMULA DAN RAYUAN) 2014
BORANG E
(Subperaturan 8 (4), Peraturan 11, 13 dan Subperaturan 15(1))
PERINTAH TRIBUNAL
DALAM TRIBUNAL CUKAI BARANG DAN PERKHIDMATAN
DI …………………………………………………………………………..
DALAM NEGERI/ WILAYAH PERSEKUTUAN ………………………………………MALAYSIA
NO. RAYUAN …………………………………………………………………………………………………………
ANTARA
PERAYU
…………………………………………………………….
DAN
KETUA PENGARAH KASTAM
RESPONDEN
Nombor Rujukan Keputusan JKDM
(i) (ii)
P.U. (A) 189
33
A. *KEPUTUSAN SETELAH PENDENGARAN
1. Rayuan ini telah didengar di hadapan ……………………………………………………...………
pada ……………………………………..di……………………………………….……..……………………..
2. Tribunal dengan ini memerintahkan …………………………………………………………………………………………………………………………….
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P.U. (A) 189
34
3. Dalam perkara ini, keputusan penghakimannya adalah seperti berikut:
Bertarikh………………………………….. hari bulan ………………………………………………
METERAI
………………………………………………………………..
Ahli yang mempengerusikan
Tribunal Cukai Barang dan Perkhidmatan
……………………………… …………………………………
Tarikh Tandatangan
…………………………………………… ……..………………………………………………………………………….
Tarikh pemfailan Setiausaha Tribunal Cukai Barang dan Perkhidmatan
……………………………………………………..
Meterai Tribunal
* Potong di mana tidak bersesuaian
P.U. (A) 189
35
Kepada: (i) ……………………………………………………………………… (Perayu)
Alamat ………………………………………………………………………
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(ii) ……………………………………………………………………… (Responden)
Alamat ………………………………………………………………………
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B. *KEPUTUSAN DENGAN PERSETUJUAN
Rayuan ini telah didengar di hadapan ………………………………………………..……..... pada …………………………………………………di……………………………………………………. …………………………………………………………………………………………………….…………… ………………………………………………………………………………………………………….……… dengan kehadiran kedua-dua pihak, Tribunal dengan ini memerintahkan
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P.U. (A) 189
36
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Bertarikh .……………..…………………. hari bulan ……………………..………………………….
METERAI
………………………………..……………………………..
Ahli yang mempengerusikan Tribunal Cukai Barang dan Perkhidmatan
………………………………… ……………………..…………………
Tarikh Tandatangan
………………………………………… ………………………………..………………………………………………….
Tarikh pemfailan Setiausaha Tribunal Cukai Barang dan Perkhidmatan
……………………………………………………..
Meterai Tribunal
* Potong di mana tidak bersesuaian
P.U. (A) 189
37
Kepada: (i) ……………………………………………………………………… (Perayu)
Alamat ………………………………………………………………………
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(ii) ……………………………………………………………………… (Responden)
Alamat
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C. KEPUTUSAN DI MANA PERAYU TIDAK HADIR
Rayuan ini telah pun ditetapkan untuk pendengaran pada hari ini
bertarikh…………............................................................................................................di hadapan
(Nama)………………………………………………………………………………….………………………..
dengan kehadiran responden dan ketidakhadiran perayu, Tribunal dengan ini
mengarahkan:
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P.U. (A) 189
38
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Bertarikh ………………………………………… hari bulan …………………….…………………………
METERAI
……………………………………………………………….. Ahli yang mempengerusikan
Tribunal Cukai Barang dan Perkhidmatan
………………………………… ………………….………………… Tarikh Tandatangan
………………………………………… ……………………………………………………...……………………
Tarikh pemfailan Setiausaha Tribunal Cukai Barang dan Perkhidmatan
……………………………………………………..
Meterai Tribunal
* Potong di mana tidak bersesuaian
P.U. (A) 189
39
Kepada: (i) ……………………………………………………………………… (Perayu)
Alamat ………………………………………………………………………
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(ii) ……………………………………………………………………… (Responden)
Alamat
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D. *KEPUTUSAN DI MANA RESPONDEN TIDAK HADIR
Rayuan ini telah pun ditetapkan untuk pendengaran pada hari ini
bertarikh…………………………………………...............................................................di hadapan
(Nama)……………………………………………………….......................................................................
dengan kehadiran perayu dan ketidakhadiran pihak responden, Tribunal
dengan ini mengarahkan:
.………………………………………………………………………………………………………………………
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P.U. (A) 189
40
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Bertarikh …………………………………… hari bulan …………………………………………………
METERAI
……………………………………………………………….. Ahli yang mempengerusikan
Tribunal Cukai Barang dan Perkhidmatan
………………………………… ………………….………………… Tarikh Tandatangan
………………………………………… ……………………………………………………...……………………
Tarikh pemfailan Setiausaha Tribunal Cukai Barang dan Perkhidmatan
……………………………………………………..
Meterai Tribunal
* Potong di mana tidak bersesuaian
P.U. (A) 189
41
Kepada: (i) ……………………………………………………………………… (Perayu)
Alamat ………………………………………………………………………
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(ii) ……………………………………………………………………… (Responden)
Alamat
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E. KEPUTUSAN DIMANA KEDUA-DUA PIHAK TIDAK HADIR Rayuan ini telah pun ditetapkan untuk pendengaran pada hari ini
bertarikh…………………………………………………………………………………........di hadapan
(Nama)……………………………............................................................................................................
dengan ketidakhadiran perayu dan responden Tribunal dengan ini
memerintahkan:
.………………………………………………………………………………………………………………………
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P.U. (A) 189
42
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Bertarikh ……………………………………… hari bulan …………..…………………………………
METERAI
……………………………………………………………….. Ahli yang mempengerusikan
Tribunal Cukai Barang dan Perkhidmatan
………………………………… ………………….………………… Tarikh Tandatangan
………………………………………… ……………………………………………………...……………………
Tarikh pemfailan Setiausaha Tribunal Cukai Barang dan Perkhidmatan
……………………………………………………..
Meterai Tribunal
* Potong di mana tidak bersesuaian
P.U. (A) 189
43
Kepada: (i) ……………………………………………………………………… (Perayu)
Alamat ………………………………………………………………………
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(ii) ……………………………………………………………………… (Responden)
Alamat
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P.U. (A) 189
44
AKTA CUKAI BARANG DAN PERKHIDMATAN 2014
PERATURAN-PERATURAN CUKAI BARANG DAN PERKHIDMATAN (KAJIAN SEMULA DAN RAYUAN) 2014
BORANG F
(Subperaturan 9(2) dan 14(1))
PERMOHONAN DARIPADA PIHAK-PIHAK
DALAM TRIBUNAL CUKAI BARANG DAN PERKHIDMATAN
DI …………………………………………………………………………..
DALAM NEGERI/WILAYAH PERSEKUTUAN ………………………………………MALAYSIA
NO. RAYUAN …………………………………………………………………………………………………………
ANTARA
PERAYU
…………………………………………………………….
DAN
KETUA PENGARAH KASTAM
RESPONDEN
Nombor Rujukan Keputusan JKDM
(i) (ii)
P.U. (A) 189
45
Nama perayu …………………………………………………………………………………………………..………
No. Kad Pengenalan/No. pasport …………………………………..…………………………………………………......
Alamat surat menyurat …………….…………………………………………………………………………………………
…………………..………………………………………………………………………………………
Nama responden ……………………………………………………………………………………….……………
No. Kad Pengenalan/No. pasport …………………………..………………………………………………………………
Alamat surat menyurat ……………………………………...……………………………………………………………………
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Sila isikan perenggan yang sesuai sahaja
1. PERMOHONAN UNTUK MENGETEPIKAN KEPUTUSAN
(i) Suatu keputusan yang telah diperoleh yang tidak memihak kepada saya
pada .............................. ke atas kes rayuan yang bernombor.....................................
*Saya dengan ini memohon untuk mengetepikan keputusan itu. Saya tidak hadir semasa pendengaran kerana: .………………………………………………………………………………………………………………………
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P.U. (A) 189
46
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*Sila buat lampiran tambahan sekiranya ruangan tidak mencukupi
(ii) *Alasan kerana tidak memfailkan pembelaan adalah seperti berikut:
.………………………………………………………………………………………………………………………
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P.U. (A) 189
47
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*Sila buat lampiran tambahan sekiranya ruangan tidak mencukupi
.......................................................
Tandatangan perayu Tarikh ………………………
…………………………..…………… ……………………………….…………………………………………
Tarikh Pemfailan Setiausaha
Tribunal Cukai Barang dan Perkhidmatan
…………………………………………… Meterai Tribunal
P.U. (A) 189
48
2. MENARIK BALIK
1. Nama pemohon dan Jawatan
2. Alamat pejabat
SILA AMBIL PERHATIAN. Pemohon dalam rayuan ini tidak lagi berhasrat untuk meneruskan permohonan rayuan dan dengan ini memaklumkan kepada Tribunal bahawa rayuan ini adalah ditarik balik menurut perenggan 147(b) Akta Cukai Barang dan Perkhidmatan 2014.
Pada…………………………………………………di…………………………..………...........................
dengan kehadiran kedua-dua pihak, Tribunal dengan ini memerintahkan:
.………………………………………………………………………………………………………………………
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P.U. (A) 189
49
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Bertarikh……………………………….. hari bulan ……………………………………………….
METERAI
………………………………………………………………..
Ahli yang mempengerusikan Tribunal Cukai Barang dan Perkhidmatan
………………………………… ………………….………………… Tarikh Tandatangan
………………………………………… ……………………………………………………...……………………
Tarikh pemfailan Setiausaha Tribunal Cukai Barang dan Perkhidmatan
……………………………………………………..
Meterai Tribunal
* Potong di mana tidak bersesuaian
P.U. (A) 189
50
Kepada: (i) ………………………………………………………………………(Perayu)
Alamat ………………………………………………………………………
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(ii) ………………………………………………………………………(Responden)
Alamat
……………………………………………………………………… ………………………………………………………………………
……………………………………………………………………… ……………………………………………………………………... * Potong mana yang berkaitan
3. PERMOHONAN UNTUK MENDAPATKAN PERINTAH KOS DAN PERBELANJAAN
*Saya memohon untuk mendapatkan perintah untuk kos dan perbelanjaan
terhadap .…………………………………………………………………………………………………………………..
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Sila buat lampiran tambahan sekiranya ruangan tidak mencukupi
*Alasan permohonan kos dan perbelanjaan serta amaun adalah:
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P.U. (A) 189
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Sila buat lampiran tambahan sekiranya ruangan tidak mencukupi
...................................................
Tandatangan perayu
Tarikh ………………………
………………………………………… ……………………………………………………...……………………
Tarikh pemfailan Setiausaha Tribunal Cukai Barang dan Perkhidmatan
……………………………………………………..
Meterai Tribunal
P.U. (A) 189
53
AKTA CUKAI BARANG DAN PERKHIDMATAN 2014
PERATURAN-PERATURAN CUKAI BARANG DAN PERKHIDMATAN (KAJIAN SEMULA DAN RAYUAN) 2014
BORANG G
(Peraturan 20)
SAMAN KEPADA SAKSI
DALAM TRIBUNAL CUKAI BARANG DAN PERKHIDMATAN
DI …………………………………………………………………………..
DALAM NEGERI/WILAYAH PERSEKUTUAN ………………………………………MALAYSIA
NO. RAYUAN ……………………………………………………………………………..…………………………
ANTARA
PERAYU
…………………………………………………………….
DAN
KETUA PENGARAH KASTAM
RESPONDEN
Nombor Rujukan Keputusan JKDM
(i) (ii)
P.U. (A) 189
54
KEPADA:
Perbicaraan rayuan di atas akan didengar di hadapan (Nama)
……………………………………………………………………….…………………………………...............
……………………………………………………………………….…………………………………...............
……………………………………………………………………….…………………………………...............
……………………………………………………………………….…………………………………...............
BAHAWASANYA perayu seperti mana yang dinyatakan di atas telah
memfailkan rayuan di bawah seksyen 126 Akta Cukai Barang dan
Perkhidmatan 2014 ……………………………………dan didapati bahawa kamu
boleh memberi keterangan yang dapat menyokong kes perayu/responden*.
Dengan ini kamu di saman untuk hadir di hadapan Tribunal ini di
.………………………………………………………………………………………………………………………
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Nama:
Alamat:
P.U. (A) 189
55
…………………………………………………………………………………………………………….…………
…………………………………………………………………………………………………………….…………
(tempat dan alamat pendengaran)
pada………………………………...……hari bulan………………………………..................................
di…………………………………………………………jam……………………………………..……….......
pagi/petang untuk memberi keterangan untuk perayu/responden* dan
mengemukakan……………….……………………………..………………………………….……………
.………………………………………………………………………………………………………………………
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(nyatakan dokumen yang akan dikemukakan)
seperti mana masa dan tempat yang dinyatakan di atas.
Bertarikh……………………..……… hari bulan ……………………..…………………………
(METERAI)
…………………………………… Setiausaha
Tribunal Rayuan Cukai Barang dan Perkhidmatan *Potong yang mana tidak berkenaan
Arahan Pejabat Tribunal
Saman ini dikeluarkan atas permohonan perayu/responden*
P.U. (A) 189
56
Bertarikh ………………………………… hari bulan ……………………………………………….
METERAI
…………………………………………………….………..
Setiausaha
Tribunal Cukai Barang dan Perkhidmatan (* Potong yang mana tidak berkenaan)
………………………………… ………………….………………… Tarikh Tandatangan
………………………………………… ……………………………………………………...……………………
Tarikh pemfailan Setiausaha Tribunal Cukai Barang dan Perkhidmatan
……………………………………………………..
Meterai Tribunal
Dibuat 30 Jun 2014 [SULIT KE.HT (96) 667/28(1); R.0 3865/356/1 Jld.15(SK.3); PN(PU2)721]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH Menteri Kewangan Kedua
P.U. (A) 189
57
GOODS AND SERVICES TAX ACT 2014
GOODS AND SERVICES TAX (REVIEW AND APPEAL) REGULATIONS 2014
____________________________________________
ARRANGEMENT OF REGULATIONS ____________________________________________
PART I
PRELIMINARY
Regulation
1. Citation and commencement
PART II
REVIEW
2. Application for review
PART III
COMMENCEMENT OF APPEAL PROCEEDINGS
3. Filing of appeal
4. Acknowledgement and registration of appeal
5. Application for extension of time
PART IV
PROCEDURE OF APPEAL
6. Date of hearing of appeal
7. Appeals may be heard together
8. Non-appearance of parties
9. Setting aside decision
10. Continuance of proceedings after death or adjudication of bankruptcy
11. Hearing
P.U. (A) 189
58
Regulation
12. Adjournment of hearing
13. Negotiation for settlement
14. Withdrawal of appeal
15. Decision of the Tribunal
16. Proceedings to be closed
17. Place of sitting
18. Use of electronic service
PART V
MISCELLANEOUS
19. Language
20. Summons to appear
21. Costs and expenses
22. Costs due to Government
23. Notes of evidence
24. Records of proceedings
P.U. (A) 189
59
GOODS AND SERVICES TAX ACT 2014
GOODS AND SERVICES TAX (REVIEW AND APPEAL) REGULATIONS 2014 IN exercise of the powers conferred by section 177 of the Goods and Services
Tax Act 2014 [Act 762], the Minister makes the following regulations:
PART I
PRELIMINARY
Citation and commencement
1. (1) These regulations may be cited as the Goods and Services Tax (Review
and Appeal) Regulations 2014.
(2) These Regulations come into operation on 1 April 2015.
PART II
REVIEW
Application for review
2. Every application for a review made under section 124 of the Act shall be in
Form A.
PART III
COMMENCEMENT OF APPEAL PROCEEDINGS
Filing of appeal
3. (1) Every appeal lodged with the Tribunal under section 126 of the Act shall
be in Form B.
(2) Such appeal shall be filed in four copies together with a fee of two
hundred ringgit.
P.U. (A) 189
60
Acknowledgement and registration of appeal
4. (1) The Secretary shall acknowledge every appeal received.
(2) Upon receipt of the appeal, the Secretary shall cause the copies received
to be dated, signed and sealed with the seal of the Tribunal.
(3) The Secretary shall cause every appeal filed to be entered in a book to be
known as the “Register of the Tribunal” kept at the Tribunal’s Registry.
(4) Every appeal shall be distinguished by a number and the year in which it
is filed.
(5) After an appeal has been entered in the Register of the Tribunal, the
Secretary shall—
(a) cause a duly sealed and signed copy of the appeal to be returned to
the appellant; and
(b) cause a duly sealed and signed copy of the appeal to be served on
the respondent.
Application for extension of time
5. (1) The Tribunal may, upon application in writing in Form C by the appellant,
extend the time for filing such appeal if the Tribunal is satisfied that it is reasonable in
all circumstances to do so.
(2) A copy of the application shall concurrently be served by the appellant to
the respondent.
(3) Before determining the application for an extension of time, the Tribunal
shall give the respondent a right to be heard.
P.U. (A) 189
61
(4) The Secretary shall give notice of the details of the date, time and place of
hearing of the application in Form D to the appellant and the respondent not less than
fourteen days before the date of hearing.
PART IV
PROCEDURE OF APPEAL
Date of hearing of appeal
6. The Secretary shall give notice of the details of the date, time and place of the
hearing of the appeal in Form D and serve such notice on the appellant and the
respondent not less than fourteen days before the date of the hearing.
Appeals may be heard together
7. (1) The Tribunal may order two or more appeals by the same appellant or by
different appellants to be heard together.
(2) The Tribunal may make an order under subregulation (1) either on its
own motion or on the application of a party to any of the appeals in question, but no
such order shall be made until the parties to those appeals have been given an
opportunity to be heard.
Non-appearance of parties
8. (1) If the appellant does not appear on the date and at the time and place
fixed for the hearing of the appeal but the respondent appears, the Tribunal may, if it is
satisfied that the notice of hearing has been duly served, dismiss the appeal.
(2) If the respondent does not appear on the date and at the time and place
fixed for the hearing of the appeal but the appellant appears, the Tribunal may, if it is
satisfied that the notice of hearing has been duly served,—
(a) proceed with the hearing in the absence of the respondent; or
(b) adjourn the hearing to a later date.
P.U. (A) 189
62
(3) Before disposing of the appeal in the absence of the respondent, the
Tribunal shall consider any representation submitted by the respondent.
(4) If neither party appears on the date and at the time and place fixed for the
hearing of the appeal, the appeal shall be struck out if the Tribunal is satisfied that the
notice of hearing has been duly served.
(5) A decision made under this regulation shall be in Form E.
Setting aside decision
9. (1) Any decision made where one party does not appear at the hearing may
be set aside by the Tribunal on the application of the aggrieved party.
(2) The application shall be made in Form F within thirty days after the
receipt of the decision.
(3) Upon the receipt of the application by the Tribunal, the Secretary shall
give notice of the details of the date, time and place of the hearing of the application to
both parties.
Continuance of proceedings after death or adjudication of bankruptcy
10. (1) Where in any proceedings the appellant dies or is adjudicated as a
bankrupt or in the case of a company, is being wound up, the appeal shall abate, unless
an application is made for continuance of such proceedings by or against the
representative in interest, executor, administrator, a receiver or liquidator of the
appellant, as the case may be.
(2) An application referred to in subregulation (1) shall be made within thirty
days of the occurrence of the event.
(3) Notwithstanding subregulation (2), the Tribunal may, if it is satisfied that
the applicant was prevented by sufficient cause from presenting the application within
P.U. (A) 189
63
the period so specified, allow the application to be presented within such further period
as it may deem fit.
Hearing
11. (1) At the hearing before the Tribunal, the appellant shall be entitled to
adduce evidence, call any witness or produce any document, record, goods or thing in
support of his case.
(2) After the appellant has presented his case, the respondent shall present
his case and may adduce evidence, call any witness or produce any document, record,
goods or thing in support of his case.
(3) After the appellant and respondent have closed their respective cases,
a brief oral or written submission may be made by the respondent and thereafter by the
appellant.
(4) The Tribunal may at any time assist the parties in conducting their cases.
(5) An order made under this regulation shall be in Form E.
Adjournment of hearing
12. The Tribunal may, from time to time, adjourn a hearing on such conditions as it
thinks just.
Negotiation for settlement
13. Any agreed settlement reached by the parties shall be in Form E.
Withdrawal of appeal
14. (1) The appellant may withdraw the appeal at any time by filing a notice of
withdrawal in Form F to the Tribunal.
(2) A copy of the notice of withdrawal shall concurrently be served by the
appellant to the respondent.
P.U. (A) 189
64
(3) Where an appeal is withdrawn, a fresh appeal shall not be made in
relation to the same matter.
Decision of the Tribunal
15. (1) Any decision made by the Tribunal shall be in Form E.
(2) The decision of the Tribunal shall be sealed, dated and signed by the
person presiding the hearing on the matter appealed and a copy of the decision shall be
served on each party to the proceedings.
(3) Where the decision has been served on the parties to the proceedings, any
party may, within twenty eight days from the date of the receipt of such decision,
request the Tribunal to furnish him the written reasons of the decision and the Tribunal
shall, within thirty days after receiving the request, furnish the party such written
reasons.
Proceedings to be closed
16. (1) All proceedings before the Tribunal shall be closed proceeding unless
agreed otherwise by the parties to the appeal.
(2) Notwithstanding subregulation (1), where the Tribunal is of the opinion
that it would be in the interest of the public for the facts of the appeal to be published,
the Tribunal may authorize the publication of the facts of the case and reasons for the
decision without disclosing the identity of the appellant concerned.
Place of sitting
17. The Tribunal shall sit for the hearing of appeals in Putrajaya or such other places
as the Tribunal thinks appropriate.
Use of electronic service
18. For the purposes of Part XIII of the Act, the Tribunal may provide for electronic
service.
P.U. (A) 189
65
PART V
MISCELLANEOUS
Language
19. (1) All proceedings before the Tribunal shall be in the national language.
(2) Notwithstanding subregulation (1), the Tribunal may, on the application
of any party to any proceedings, order that the proceedings shall be partly in the
national language and partly in the English language.
Summons to appear
20. (1) The summons for any person to appear as a witness or to produce any
document, record, goods or other thing in his possession before the Tribunal shall be in
Form G.
(2) The summons shall be dated and signed by the Secretary and bear the
seal of the Tribunal.
Costs and expenses
21. (1) Subject to subregulation (2), each party shall bear its own cost.
(2) Where the Tribunal affirms the decision of the Director General and is of
the opinion that the appeal was scandalous, frivolous and vexatious, it may order the
appellant to pay costs to the Tribunal a sum of not exceeding ten thousand ringgit.
(3) The Tribunal may make an order for the appellant to pay costs under this
regulation notwithstanding that the appellant was not present at the hearing of the
appeal.
(4) Where any person has been summoned by the Tribunal pursuant to
paragraph 142(1)(e) of the Act, other than on application by the parties, his expenses
shall be assessed by the Secretary based on the scale of costs used in civil proceedings in
the subordinate court and shall be paid by the Tribunal.
P.U. (A) 189
66
Costs due to Government
22. Where the Tribunal makes an order under subregulation 21(2), the costs shall
become payable on the date the order is served on the appellant and shall be
recoverable as a civil debt due to the Government.
Notes of evidence
23. The presiding member shall—
(a) record notes of evidence; (b) state the terms of all questions and answers; (c) state the reason for any decision made; and (d) sign the notes of evidence.
Records of proceedings
24. The Secretary shall keep records of all proceedings of the Tribunal by making
entries in the respective case files.
P.U. (A) 189
67
GOODS AND SERVICES TAX ACT 2014
GOODS AND SERVICES (REVIEW AND APPEAL) REGULATIONS 2014
FORM A
(Regulation 2)
APPLICATION FOR REVIEW
A. GENERAL INFORMATION
1. Applicant’s name and Identification Card No./
Passport No.
2. Applicant’s address
3. GST No./Non Registrant No. (if any)
4. Telephone
5. Fax
6. E-mail
7. *(a) Representative’s
name if any
(b) Address
(c) Date appointed
(d) Telephone No. / Fax / E-mail
8. Date of application
9. **Date decision received
10. Reference number of the
disputed decision
11. Grounds for objection
* Please attach additional appendix if column is insufficient
12. Supporting documents
* Please attach representative authorization letter ** Please attach a copy of the disputed decision
RMCD Decision Reference Number
(i) (ii)
P.U. (A) 189
68
Applicant’s declaration
I, hereby affirm and declare:
(i) No application is made on the same matter either to the Tribunal or to the court;
(ii) All information stated in this application are correct and complete to the best
of my knowledge and I have been given the authorization and am competent to make this application and to verify it.
………………………………………………………….. Signature Name: ………………………………………………………………………………………………………………………… Identification Card No.: …………………………………………………………………………………………..…… Designation: ……………………………………………………………………………………….………….…………… Date: ………………………………………………………………………………………………………………….……….
………………………………………………………………...
Company’s official stamp
P.U. (A) 189
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Instructions:
(i) All information shall be complete and clear on this application. Where the
column provided is insufficient, the information may be provided on a
separate sheet and to be signed.
(ii) RMCD Reference Number This refers to the decision issued by RMCD on the matter for review.
(iii) Grounds for objection
It is important for you to fully explain as to why the decision is to be reviewed and your opinion as to what the decision should be with reasons stated.
(iv) An application must be clear and complete with all material detail. Where appropriate an application shall be supported by illustrations or other information in full. Application that is incomplete or not supported by sufficient information will be processed only on the information provided.
P.U. (A) 189
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GOODS AND SERVICES TAX ACT 2014
GOODS AND SERVICES (REVIEW AND APPEAL) REGULATIONS 2014
FORM B
(Regulation 3)
NOTICE OF APPEAL
IN THE GOODS AND SERVICES TAX TRIBUNAL
AT ………………………………………………………………………
IN THE STATE/FEDERAL TERRITORY OF ……………………………….……......MALAYSIA
APPEAL NO. ……………………………………………………………...………………………………………
BETWEEN
APPELLANT
…………………………………………………………….
AND
DIRECTOR GENERAL OF CUSTOMS
RESPONDENT
RMCD Decision Reference Number (i) (ii)
P.U. (A) 189
71
A. APPEAL DETAILS
1. * Full Name/Identification Card No. /Passport No.
2. Appellant’s address
3. GST No. /Non Registrant No. (if any)
4. Telephone
5. Fax
6. E-mail
7. **(a) Representative name if any
(b) Address
(c) Date of appointment
(d) Telephone no./fax/e-mail
8. ***Date the decision was received
9. Date of application
10. Please state the type and details of the disputed
decision
* Please attach a copy of identification card/ passport ** Please attach representative authorization letter *** Please attach a copy of the disputed decision
P.U. (A) 189
72
*Please attach additional appendix if the column is insufficient
11. The amount of tax or penalty if
any
12. State the relevant taxable period
13. Grounds for appeal
P.U. (A) 189
73
14. State the remedy sought
15. Supporting documents
attached
*Please attach additional appendix if the column is insufficient
P.U. (A) 189
74
Declaration
I, hereby affirm and declare:
(i) No application is made on the same matter either to the Tribunal or to the court;
(ii) All information stated in this application are correct and complete to the best of my knowledge and I have been given the authorization and am competent to make this application and to verify it.
………………………………………………………….. Signature Name: ………………………………………………………………………………………………………………………… Identification Card No.: …………………………………………………………………………………………..…… Designation: ……………………………………………………………………………………….………….…………… Date: ………………………………………………………………………………………………………………….……….
………………………………………………... Company’s official stamp
P.U. (A) 189
75
……………………………………… ………..….……………………………………. Date of filing Secretary
Goods and Services Tax Tribunal
……………………………………………………..
Seal of the Tribunal
For the use of the office of the Tribunal only
P.U. (A) 189
76
Note: This page is not part of the Notice of Appeal
GUIDELINES
1. Appellant’s Details
2. Grounds for Appeal
The appellant must state clearly and fully the reason as to why he does not agree with the decision made by the Director General.
3. Remedy sought
The appellant shall state clearly the remedy sought.
4. This Notice shall be signed and dated by the appellant personally or a representative who has been given authorization in writing. If the appellant is a registered company/business, or body of person, the application shall be signed by the Chairman, Director or Secretary or any authorized person. For electronic application, no signature is necessary. The electronic user must ensure that the name and date is clearly entered.
5. An application must be clear and complete in all material detail.
Where appropriate an application shall be supported by illustrations or other information in full. Application that is incomplete or not supported by sufficient information will be processed only on the information provided.
6. This Notice shall be filed in four (4) copies in the Tribunal’s registry
upon payment of fee of two hundred ringgit (RM200). All the copies shall be sealed and signed by the Secretary of the Tribunal and a copy shall be returned to the appellant.
7. The appellant shall attach to the notice of appeal together with any
supporting documents to the appeal.
8. Manual application shall be completed in black ink using capital letters. Certified true copies of documents shall be sent to the Tribunal and respondent by mail. For electronic application, the appellant is required to upload the documents and e-mail the documents to the Tribunal and respondent.
P.U. (A) 189
77
GOODS AND SERVICES TAX ACT 2014
GOODS AND SERVICES (REVIEW AND APPEAL) REGULATIONS 2014
FORM C
(Subregulation 5(1))
APPLICATION FOR EXTENSION OF TIME
IN THE GOODS AND SERVICES TAX TRIBUNAL
AT ………………………………………………………………………
IN THE STATE/FEDERAL TERRITORY* OF …………………………….………......MALAYSIA
APPEAL NO. ………………………………………...……………………………………………………………
BETWEEN
APPELLANT
…………………………………………………………….
AND
DIRECTOR GENERAL OF CUSTOMS
RESPONDENT
RMCD Decision Reference Number
(i) (ii)
P.U. (A) 189
78
To be completed by the applicant
1. Full name ............................................................................................................................
2. Identification Card No./Passport No. ……………………………………………………..……
3. Company’s name and address ……………………………………………………………………
……………………………………………………………………
4. GST Registration Number ……………………………………………………………………
5. Disputed decision’s of Director General*
(i) Date and decision’s reference number ……………………………………………… (ii) Date decision received ……………………………………………… (iii) Date appeal should be submitted ………………………………………………
6. Grounds for extension of time*
.………………………………………………………………………………………………………………………
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…………………………………………………………………………………………………………….…………
.………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………….…………
…………………………………………………………………………………………………………….…………
* Please attach a copy of the disputed decision
P.U. (A) 189
79
Declaration
I, hereby affirm and declare: (i) No application is made on the same matter either to the Tribunal or to the
court;
(ii) All information stated in this application are correct and complete to the best of my knowledge and I have been given the authorization and am competent to make this application and to verify it.
………………………………………………………….. Signature Name: ………………………………………………………………………………………………………………………… Identification Card No.: …………………………………………………………………………………………..…… Designation: ……………………………………………………………………………………….………….…………… Date: ………………………………………………………………………………………………………………….……….
………………………………………………………………...
Company’s official stamp
P.U. (A) 189
80
Acknowledgement by the Tribunal
Date of receipt ……………………………………………………………………
Name of receiving officer ……………………………………………………………………
Signature of receiving officer ……………………………………………………………………
……………………………………… ………..….…………………………………….
Date of filing Secretary
Goods and Services Tax Tribunal
……………………………………………………..
Seal of the Tribunal
For the use of the office of the Tribunal
P.U. (A) 189
81
To be completed by Royal Malaysian Customs Department
(i) Please state whether the application is agreed upon or not
Agree /Disagree (To delete whichever is not relevant)
(ii) If you disagree, please state your reasons and attach supporting
documents where applicable
…………………………………………………………………………………………………………….…………
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P.U. (A) 189
82
…………………………………………………………………………………………………………….…………
…………………………………………………………………………………………………………….…………
…………………………………………………………………………………………………………….…………
…………………………………………………………………………………………………………….…………
Please attach additional appendix if the column is insufficient
Full name and designation
……………………………………………………………………………………………………….........................
……………………………………………………………………………………………………….........................
Office address
……………………………………………………………………………………………………….........................
……………………………………………………………………………………………………….........................
……………………………………………………………………………………………………….........................
……………………………………………………………………………………………………….........................
………………..……..………… ……………………….…………
Signature Date
P.U. (A) 189
83
GOODS AND SERVICES TAX ACT 2014
GOODS AND SERVICES (REVIEW AND APPEAL) REGULATIONS 2014
FORM D
(Subregulation 5(4) and Regulation 6)
NOTICE OF HEARING
IN THE GOODS AND SERVICES TAX TRIBUNAL
AT ………………………………………………………………………
IN THE STATE/FEDERAL TERRITORY OF ……………………….……………......MALAYSIA
APPEAL NO. ……………………………………………………………..…………………………………………
BETWEEN
APPELLANT
…………………………………………………………….
AND
DIRECTOR GENERAL OF CUSTOMS
RESPONDENT
RMCD decision Reference Number
(i) (ii)
P.U. (A) 189
84
To:
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(Name and address of Appellant/ Respondent)
PLEASE TAKE NOTE that an application ........................................................................... in
relation to appeal in the above matter will be heard on the day
..........……………………..of……………………………at………………………………………………………………
…………………………………………………………………………………………….…………………………………
………………………………………………………………………………….(ADDRESS OF THE HEARING)
at……………………….. o’clock in the forenoon/afternoon*
By order of the Secretary of the Goods and Services Tax Tribunal
………………………………….……………………….
Secretary
Goods and Services Tax Tribunal
……………………………………………………..
Seal of the Tribunal
*Delete where inapplicable
P.U. (A) 189
85
GOODS AND SERVICES TAX ACT 2014
GOODS AND SERVICES (REVIEW AND APPEAL) REGULATIONS 2014
FORM E
(Subregulation 8(4), Regulations 11, 13 and Subregulation 15(1))
DECISION OF THE TRIBUNAL
IN THE GOODS AND SERVICES TAX TRIBUNAL
AT ………………………………………………………………………
IN THE STATE/FEDERAL TERRITORY* OF ………………………….…………......MALAYSIA
APPEAL NO. ……………………………………………………..…………………………………………………
BETWEEN
APPELLANT
…………………………………………………………….
AND
DIRECTOR GENERAL OF CUSTOMS
RESPONDENT
RMCD decision Reference Number
(i) (ii)
P.U. (A) 189
86
A. * DECISION AFTER HEARING
This appeal having been heard before …………………………………..........………………
on …………………………………………..at……………………………........................……………………. The Tribunal hereby orders
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P.U. (A) 189
87
2. In this matter, the decisions for the judgment are as follows:
Dated…………………………………..day of……………………………………………
SEAL
……………………………………………………………..
Presiding member Goods and Services Tax Appeal Tribunal
……………………..……………… ............................................................... Date Signature
……………………………………… ………..….……………………………………. Date of filing Secretary
Goods and Services Tax Tribunal
……………………………………………………..
Seal of the Tribunal
**Delete where inapplicable
P.U. (A) 189
88
To: (i) ……………………………………………………………………… (Appellant)
Address ………………………………………………………………………
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(ii) ……………………………………………………………………… (Respondent)
Address
……………………………………………………………………… ………………………………………………………………………
……………………………………………………………………… ………………………………………………………………………
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B. * CONSENT ORDER
This appeal having been fixed for hearing today before ………………………….……......
on the ……………………………………at………………………………………………………...………… ………………………………………………………………………………………………………………….…… in the presence of both parties, the Tribunal hereby orders …………………………………………………………………………………………………………….…………
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P.U. (A) 189
89
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Dated ……………………………….. day of …………………………………………….
SEAL
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Presiding member Goods and Services Tax Appeal Tribunal
……………………..……………… ...............................................................
Date Signature
……………………………………… ………..….…………………………………….
Date of filing Secretary Goods and Services Tax Tribunal
……………………………………………………..
Seal of the Tribunal
* Delete where inapplicable
P.U. (A) 189
90
To: (i) ……………………………………………………………………… (Appellant)
Address
………………………………………………………………………
……………………………………………………………………… ………………………………………………………………………
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(ii) ……………………………………………………………………… (Respondent)
Address
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C. DECISION WHERE APPELLANT IS ABSENT
This appeal having been fixed for hearing today
dated………………………………… before (Name) .......................................................................
......................................................................................................................................................................
in the presence of the respondent and in the absence of the appellant, the
Tribunal hereby orders
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P.U. (A) 189
91
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Dated ………………………………………… day of ………………………………………
SEAL
…………………………………………………………….. Presiding member
Goods and Services Tax Appeal Tribunal
……………………..……………… ............................................................... Date Signature
……………………………………… ………..….……………………………………. Date of filing Secretary
Goods and Services Tax Tribunal
…………………………………………………….. Seal of the Tribunal
* Delete where inapplicable
P.U. (A) 189
92
To: (i) ……………………………………………………………………… (Appellant)
Address
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(ii) ……………………………………………………………………… (Respondent)
Address
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D. *DECISION WHERE RESPONDENT IS ABSENT
This appeal having been fixed for hearing today
dated……………………………………… before (Name) ……………………......................................
.......................................................................................................................................................................
in the presence of the appellant and in the absence of the respondent , the
Tribunal hereby orders
…………………………………………………………………………………………………………….…………
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P.U. (A) 189
93
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Dated ……………………………………. day of………………………………………
SEAL
…………………………………………………………….. Presiding member
Goods and Services Tax Appeal Tribunal
……………………..……………… ...............................................................
Date Signature
……………………………………… ………..….…………………………………….
Date of filing Secretary
Goods and Services Tax Tribunal
……………………………………………………..
Seal of the Tribunal
* Delete where inappropriate
P.U. (A) 189
94
To: (i) ……………………………………………………………………… (Appellant)
Address
………………………………………………………………………
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(ii) ……………………………………………………………………… (Respondent)
Address
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E. DECISION WHERE BOTH PARTIES ARE ABSENT
This appeal having been fixed for hearing today
dated…………………………………… before (Name) ……………………………………..…………..
……………………………………………………………………………………………………………………….
in the absence of the appellant and respondent, the Tribunal hereby orders :
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P.U. (A) 189
95
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Dated………………………………………… day of……………………………………
SEAL
……………………………………………………………..
Presiding member Goods and Services Tax Appeal Tribunal
……………………..……………… ...............................................................
Date Signature
……………………………………… ………..….……………………………………. Date of filing Secretary
Goods and Services Tax Tribunal
……………………………………………………..
Seal of the Tribunal
* Delete where inapplicable
P.U. (A) 189
96
To: (i) ……………………………………………………………………… (Appellant)
Address
………………………………………………………………………
……………………………………………………………………… ………………………………………………………………………
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(ii) ……………………………………………………………………… (Respondent)
Address
………………………………………………………………………
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P.U. (A) 189
97
GOODS AND SERVICES TAX ACT 2014
GOODS AND SERVICES (REVIEW AND APPEAL) REGULATIONS 2014
FORM F
(Subregulations 9(2) and 14(1))
APPLICATION BY PARTIES
IN THE GOODS AND SERVICES TAX TRIBUNAL
AT ………………………………………………………………………
IN THE STATE/FEDERAL TERRITORY OF ………………………………………......MALAYSIA
APPEAL NO. ………………………………………………………………………………………………………
BETWEEN
APPELLANT
…………………………………………………………….
AND
DIRECTOR GENERAL OF CUSTOMS
RESPONDENT
RMCD Decision Reference Number
(i) (ii)
P.U. (A) 189
98
Name of the appellant …………………………………………………………………………………………......
Identity Card No./Passport No. …………………………………………….……………………………… Correspondence address………………………………………………………………………………………..
Name of the respondent ………………………………………………………………………………….……… Identity Card No./Passport No. …………………………………………….………………………………
Correspondence Address ……………………………………………………………………………………….
Fill in the appropriate paragraph only
1. APPLICATION FOR SETTING ASIDE DECISION (i) A decision having been obtained against me on ….……………………………...............
………………………………...................on an appeal case number……………………………….....
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* I hereby apply to set aside the decision. I was not present at the hearing because:
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P.U. (A) 189
99
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*Please attach additional appendix if the column is insufficient
(ii) *Reasons for not filing defence are as follows:
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P.U. (A) 189
100
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*Please attach additional appendix if the column is insufficient
...................................................
Signature of appellant Date ………………………
…………………………………………… …….……………………………………………. Date of filing Secretary
Goods and Services Tax Tribunal
…………….……………………………………
Seal of the Tribunal
P.U. (A) 189
101
2. WITHDRAWAL
1. Name of applicant and Designation
2. Office address
PLEASE TAKE NOTE. The applicant on this appeal does not wish to proceed with the
application and hereby notifies the Tribunal that this matter is withdrawn in
accordance with paragraph 147(b) of the Goods and Services Tax Act 2014.
On the…………………………….…………………at……………………………………...…………........................
in the presence of both parties, the Tribunal hereby orders:
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P.U. (A) 189
102
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Dated ……………………………….. day of ……………………………………………..........
SEAL
……………………………………………………………..
Presiding member Goods and Services Tax Appeal Tribunal
……………………..……………… ............................................................... Date Signature
……………………………………… ………..….……………………………………. Date of filing Secretary
Goods and Services Tax Tribunal
…………………………………………………….. Seal of the Tribunal
* Delete where inapplicable
P.U. (A) 189
103
To: (i) ……………………………………………………………………… (Appellant)
Address
………………………………………………………………………
……………………………………………………………………… ………………………………………………………………………
………………………………………………………………………
(ii) ……………………………………………………………………… (Respondent)
Address
………………………………………………………………………
………………………………………………………………………
……………………………………………………………………… ………………………………………………………………………
……………………………………………………………………… ………………………………………………………………………
* Delete where inapplicable
P.U. (A) 189
104
3. APPLICATION FOR AN ORDER FOR COSTS AND EXPENSES
*I wish to make an application for an order for costs and expenses against
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Please attach additional appendix if the column is insufficient
*Grounds for costs and expenses and the amount:
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P.U. (A) 189
105
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Please attach additional appendix if the column is insufficient
...................................................
Signature of appellant
Date ………………………
………………………………………… ……….………………………………………… Date of filing Secretary
Goods and Services Tax Tribunal
…………………………………………..………. Seal of the Tribunal
P.U. (A) 189
106
GOODS AND SERVICES TAX ACT 2014
GOODS AND SERVICES (REVIEW AND APPEAL) REGULATIONS 2014
FORM G
(Regulation 20)
SUMMONS TO WITNESS
IN THE GOODS AND SERVICES TAX TRIBUNAL
AT …………………………………………………………………..……
IN THE STATE/FEDERAL TERRITORY OF …………….………………………......MALAYSIA
APPEAL NO. …………………..……………………………………………………………………………………
BETWEEN
APPELLANT
…………………………………………………………….
AND
DIRECTOR GENERAL OF CUSTOMS
RESPONDENT
RMCD decision Reference Number
(i) (ii)
P.U. (A) 189
107
TO:
The above appeal shall be heard in the presence of (Name)..........................................................
…………………………………....……………………………………………………………………………………………
………………………………………………………………………
WHEREAS the above appellant has filed an appeal under section 126 of the Goods
and Services Tax 2014………………………….. and it appears that you can give material
evidence in support of the case for the appellant/respondent and it appears that you
can give material evidence in support of the case for the appellant/respondent*.
You are hereby summoned to appear before this Tribunal at ……..…………………………………………………………………………………………………………………………………………………………………………………………………
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…………………………………………………………..……………....place and address of hearing
on the ……………………………day of ………………………………………………………………........
Name: Address:
P.U. (A) 189
108
at…………………………………………………………………………………o’clock…………………………
*in the forenoon/afternoon* to give evidence for the appellant/respondent*
and also to produce…………………………………………………………………………………………
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……………………………………………………………………………………………………………….………
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(specify documents to be produced)
at the time and place aforesaid.
Dated the ……………………… day ……………………………………………
SEAL
……………………………………………………………… Secretary
Goods and Services Tax Appeal Tribunal
*Delete where inapplicable
Tribunal Office Instructions:
This summons has been issued at the request of the applicant/respondent*
Dated ………………………………… day of ……………………………………………….
P.U. (A) 189
109
SEAL
……………………………………………………………..
Presiding member Goods and Services Tax Appeal Tribunal
……………………..……………… ...............................................................
Date Signature
……………………………………… ………..….……………………………………. Date of filing Secretary
Goods and Services Tax Tribunal
…………………………………………………….. Seal of the Tribunal
Made 30 June 2014 [SULIT KE.HT (96) 667/28(1); R.0 3865/356/1 Jld.15(SK.3); PN(PU2)721]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Second Minister of Finance